If fixed costs are $250,000, the unit selling price is $30, and the unit variable costs are $22, what is the break-even sales (units) if fixed costs are reduced by $48,900? A business operated at 100% of capacity during its first month, with the following results: Sales (118 units) $696,200 Production costs (148 units): Direct materials $94,393 Direct labor 24,100 Variable factory overhead 42,176 Fixed factory overhead 40,167 200,836 Operating expenses: Variable operating expenses $5,236 Fixed operating expenses 4,557 9,793 What is the amount of the gross profit that would be reported on the absorption costing income statement? Activity cost pools are cost accumulations associated with a given activity. True False